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Nippon Accommodations Fund Inc. (JP:3226)
:3226
Japanese Market
3226
Nippon Accommodations Fund Inc.
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Nippon Accommodations Fund Inc. (3226) Ratios

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Nippon Accommodations Fund Inc. Ratios

JP:3226's free cash flow for Q2 2026 was ¥0.40. For the 2026 fiscal year, JP:3226's free cash flow was decreased by ¥ and operating cash flow was ¥0.50. See a summary of the company’s cash flow.
Ratios
TTM
Feb 26Feb 25Feb 24Aug 23
Liquidity Ratios
Current Ratio
 0.54 0.47 0.50 0.67 0.86
Quick Ratio
 0.54 0.47 0.50 0.67 0.77
Cash Ratio
 0.48 0.41 0.36 0.51 0.69
Solvency Ratio
 0.09 0.09 0.04 0.09 0.09
Operating Cash Flow Ratio
 0.66 0.56 0.56 0.68 0.74
Short-Term Operating Cash Flow Coverage
 0.66 0.66 0.66 0.82 0.91
Net Current Asset Value
¥ -163.92B¥ -163.78B¥ -162.52B¥ -158.46B¥ -156.60B
Leverage Ratios
Debt-to-Assets Ratio
 0.51 0.51 0.51 0.51 0.51
Debt-to-Equity Ratio
 1.11 1.11 1.11 1.09 1.10
Debt-to-Capital Ratio
 0.53 0.53 0.53 0.52 0.52
Long-Term Debt-to-Capital Ratio
 0.49 0.49 0.49 0.49 0.50
Financial Leverage Ratio
 2.16 2.16 2.16 2.14 2.15
Debt Service Coverage Ratio
 0.64 0.67 0.34 0.83 0.87
Interest Coverage Ratio
 6.66 0.00 12.75 14.90 14.93
Debt to Market Cap
 0.61 0.49 0.54 0.50 0.51
Interest Debt Per Share
 67.83K 67.42K 67.13K 66.27K 66.86K
Net Debt to EBITDA
 9.24 9.24 19.15 9.68 9.55
Profitability Margins
Gross Profit Margin
47.35%66.97%59.38%59.34%58.83%
EBIT Margin
94.02%49.18%48.12%48.07%47.77%
EBITDA Margin
121.01%63.31%62.74%63.09%62.97%
Operating Profit Margin
49.90%49.16%48.06%48.09%47.62%
Pretax Profit Margin
45.49%45.33%44.35%44.85%44.58%
Net Profit Margin
86.59%45.33%44.34%44.84%44.57%
Continuous Operations Profit Margin
86.59%45.33%44.34%44.84%44.57%
Net Income Per EBT
190.33%99.99%99.98%99.98%99.99%
EBT Per EBIT
91.18%92.22%92.29%93.25%93.62%
Return on Assets (ROA)
3.69%3.69%1.78%3.48%3.46%
Return on Equity (ROE)
8.00%7.98%3.84%7.46%7.45%
Return on Capital Employed (ROCE)
2.30%4.40%2.11%4.01%3.96%
Return on Invested Capital (ROIC)
2.13%4.06%1.95%3.78%3.74%
Return on Tangible Assets
3.70%3.69%1.78%3.49%3.47%
Earnings Yield
4.44%3.52%1.88%3.42%3.42%
Efficiency Ratios
Receivables Turnover
 8.34 15.93 8.22 16.97 16.17
Payables Turnover
 4.10 4.92 3.13 6.17 5.80
Inventory Turnover
 0.00 0.00 0.00 12.29K 5.19
Fixed Asset Turnover
 0.06 0.09 0.04 0.08 0.08
Asset Turnover
 0.04 0.08 0.04 0.08 0.08
Working Capital Turnover Ratio
 -1.11 -1.82 -1.25 -4.92 -3.22
Cash Conversion Cycle
 -45.18 -51.29 -72.39 -37.60 29.93
Days of Sales Outstanding
 43.77 22.91 44.38 21.50 22.58
Days of Inventory Outstanding
 0.00 0.00 0.00 0.03 70.31
Days of Payables Outstanding
 88.96 74.21 116.77 59.13 62.95
Operating Cycle
 43.77 22.91 44.38 21.53 92.89
Cash Flow Ratios
Operating Cash Flow Per Share
 6.66K 6.66K 6.19K 6.04K 6.34K
Free Cash Flow Per Share
 3.02K 6.66K 2.92K 3.71K 5.75K
CapEx Per Share
 3.64K 0.00 3.26K 2.33K 592.84
Free Cash Flow to Operating Cash Flow
 0.45 1.00 0.47 0.61 0.91
Dividend Paid and CapEx Coverage Ratio
 0.81 1.44 0.80 0.89 1.32
Capital Expenditure Coverage Ratio
 1.83 0.00 1.90 2.59 10.70
Operating Cash Flow Coverage Ratio
 0.10 0.10 0.09 0.09 0.10
Operating Cash Flow to Sales Ratio
 1.19 0.62 1.18 0.60 0.63
Free Cash Flow Yield
2.76%4.83%2.37%2.81%4.38%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
 22.69 28.45 26.70 29.26 29.22
Price-to-Sales (P/S) Ratio
 19.65 12.89 23.56 13.12 13.03
Price-to-Book (P/B) Ratio
 1.81 2.27 2.04 2.18 2.18
Price-to-Free Cash Flow (P/FCF) Ratio
 36.43 20.70 42.26 35.56 22.85
Price-to-Operating Cash Flow Ratio
 16.51 20.70 19.97 21.83 20.71
Price-to-Earnings Growth (PEG) Ratio
 3.07 5.93 9.92 157.73 4.13
Enterprise Value Multiple
 25.47 29.61 56.70 30.48 30.23
Enterprise Value
 432.71B 504.65B 469.48B 486.29B 483.42B
EV to EBITDA
 25.37 29.61 56.70 30.48 30.23
EV to Sales
 30.70 18.75 35.58 19.23 19.04
EV to Free Cash Flow
 56.92 30.10 63.81 52.11 33.39
EV to Operating Cash Flow
 25.80 30.10 30.15 31.99 30.27
Tangible Book Value Per Share
 60.47K 60.73K 60.27K 60.15K 60.09K
Shareholders’ Equity Per Share
 60.73K 60.73K 60.53K 60.41K 60.33K
Tax and Other Ratios
Effective Tax Rate
 <0.01 <0.01 <0.01 <0.01 <0.01
Revenue Per Share
 5.60K 10.70K 5.24K 10.05K 10.09K
Net Income Per Share
 4.85K 4.85K 2.32K 4.50K 4.50K
Tax Burden
 1.90 1.00 1.00 1.00 1.00
Interest Burden
 0.48 0.92 0.92 0.93 0.93
Research & Development to Revenue
 0.00 0.00 0.00 0.00 0.00
SG&A to Revenue
 0.00 0.00 0.08 0.08 0.08
Stock-Based Compensation to Revenue
 0.00 0.00 0.00 0.00 0.00
Income Quality
 1.37 1.37 1.34 1.34 1.41
Currency in JPY